Employment Allowance
Up to £10,500 a year off your employer National Insurance bill. You have to claim it through your payroll; it isn't automatic.
Roughly worth: Up to £10,500 a year off employer National Insurance
First step: Tick Employment Allowance in your payroll software, and backdate missed years.
Who it is for
Businesses and charities that pay employer Class 1 National Insurance. You can't claim if the only employee paid above the threshold is also a director, or if more than half your work is for the public sector.
How to get it
In your payroll software (or HMRC Basic PAYE Tools), set the Employment Allowance indicator to Yes on an Employer Payment Summary. Claim it every tax year. You can backdate up to 4 years if you've missed it.
Run by HM Revenue and Customs. Last checked 14 October 2026 against the official source.